How to Be Liked as an Internal Auditor (No, Really)
Let's be honest. Nobody has ever burst into applause when internal audit walks into a room.
In fact, when people receive an email from an internal auditor, the reactions tend to fall into three categories: (A) panic, (B) confusion, or (C) a sudden and urgent need to take leave over the next two weeks.
As internal auditors, we are often misunderstood. Some colleagues assume we are hunting for mistakes. Others think our job involves handing out audit reports like exam result slips. A few are convinced we possess the authority to single-handedly ruin their performance appraisal.
Seven years in the profession have led me to believe that most internal auditors are not out to "catch" people. Yes, we identify gaps and weaknesses in processes but that is only part of the story. Our real purpose is to help organisations improve, make better decisions and build stronger governance by providing independent assurance and practical insights. The problem is, not everyone sees it that way.
So, is it really possible to be liked as an internal auditor?
My answer is yes, I believe so. I also believe that internal auditors should strive to be liked and trusted by stakeholders because trust makes audits more effective, conversations more honest, and outcomes more meaningful.
So how can auditors work towards that goal? Here are three lessons I learned along the way.
Don't Make Your First Conversation an Audit Walkthrough
Imagine meeting someone for the very first time and immediately asking them to explain every questionable decision they have made in the past year. Not exactly the foundation for a strong relationship.
Yet this is often how stakeholders experience internal audit. The first interaction happens because an audit is starting, and within minutes we are requesting documents, scheduling hour-long walkthroughs that eat into lunchtime, and asking questions that nobody particularly enjoys answering.
One of the best things internal auditors can do is build relationships before they even need them. Look out for opportunities to attend cross-functional events, networking sessions, or even just casual coffee chats. Learn what different teams in the organisation actually do. Ask about their challenges. Understand what success looks like from their perspective.
Importantly, do this when you are not auditing them. When people know you as a person before they know you as an auditor, they are far more likely to trust your intentions when you eventually audit them.
Be Sceptical, Not Suspicious
Professional scepticism is an important attribute that all auditors must possess - but there is a fine line between being sceptical and being suspicious.
Being sceptical means asking questions with an open mind and following the evidence wherever it leads. Being suspicious, on the other hand, starts with the presumption that something must be wrong and sets out to prove it. The difference may seem subtle, but stakeholders can often tell which approach you are taking.
Consider these two ways of asking about an approval process: "Why weren't these items approved?" versus "Can you walk me through how approvals typically work in practice?" The first question can sound accusatory. The second invites a conversation while still helping you gather the information you need to determine whether there was indeed a lapse in the approval process.
Early in my career, I often fell in love with theory. On paper, a process may look inefficient, inconsistent, or unnecessarily complicated. In reality, there may be a perfectly reasonable explanation. For example, a manual spreadsheet might exist to keep an important process running while a long-awaited system enhancement is still pending. An additional layer of approval may have been introduced after a costly incident.
A mindset I find helpful is to approach every process as if you are learning a new board game. Before deciding whether someone is breaking the rules, you first need to understand how the game is meant to be played. Likewise, before concluding that a process is poorly designed, take the time to understand the operational realities behind it.
This is important because nothing builds credibility faster than demonstrating a genuine effort to understand the business before drawing conclusions. People are far more willing to engage openly when they feel they are being heard rather than judged.
Remember the People Behind the Process
It is easy to become so focused on processes that we forget every process is designed, operated and maintained by people.
No employee comes to work hoping to create an audit finding. More often than not, like everybody else, they are juggling deadlines, staffing shortages, competing priorities, and system enhancements or fixes that have to be rolled out. When auditors identify gaps, it is tempting to focus on what went wrong. Sometimes, however, it is just as important to understand why.
Approaching discussions with empathy does not mean lowering standards. It means recognising that there is often a perfectly human explanation behind a process that did not go according to plan. When stakeholders feel that you are genuinely interested in solving problems rather than assigning blame, they are far more likely to engage openly and work together to improve the process.
The same applies when things are going well. If a team has designed an effective control, acknowledge it. If someone has gone above and beyond to support the audit, give them credit. Recognising good work does not mean compromising independence; in fact, it demonstrates fairness and objectivity. At the end of the day, stakeholders are far more likely to remember the auditor who recognised both their challenges and their successes than the one who only ever pointed out their mistakes.
Final Thoughts
Being liked as an internal auditor is not about avoiding difficult conversations, softening audit findings, or compromising your independence. Independence is, and always will be, the cornerstone of internal audit. But independence and strong stakeholder relationships are not mutually exclusive. The most effective auditors are those who can challenge constructively while earning the trust and respect of the people they work with.
That trust is not built during the opening meeting or earned through the final audit report. It is built through every interaction before, during and after an audit. After all, internal audit can be a well-liked function - even when we are asking the difficult questions.
Natalie Tan is an Internal Auditor in the financial services industry. She is currently a member of the IIA Singapore Young Professionals Working Group (YPWG).
